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IFRS 2: Share-based payment applies where an entity receives goods or services in exchange for... 3 Lernen beginnen
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shares, share option or cash based on a share price.
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IFRS 2: Share-based payment Lernen beginnen
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The date a share-based payment transaction is entered into.
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IFRS 2: Share-based payment Lernen beginnen
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The date on which the cash or equity instruments can be received by the other party of the agreement.
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Two types of share-based payment transactions: Lernen beginnen
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Equity-settled, | Cash-settled. Equity-settled share-based payment, | Cash-settled share-based payment.
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Equity-settled share-based payment definition. Lernen beginnen
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Transactions | where a company receives goods or services | in exchange for equity instruments*. * e.g. shares or share options.
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Cash-settled share-based payment definition. 3 Lernen beginnen
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Transactions | where a company receives goods and services | in exchange for a cash amount paid based on its share price.
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The value of an Equity-settled share-based payments is determined: graphics available Lernen beginnen
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Measures at the FV | of the equity instruments | at the grant date. graphics available Step 1: Is the transaction with employees or others providing similar services?*
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The determined value of Equity-settled share-based payments should be recognised in ...? Lernen beginnen
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The expense of Equity-settled share-based payments should be recognised in profit or loss over the vesting period based on... Lernen beginnen
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on the number of shares or options that are expected to vest. If there are no vesting conditions, then the transaction is accounted for immediately.
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The accounting entry posted at each reporting date is 2 | Equity-settled share-based payments Lernen beginnen
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Dr | Cr
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If a modification to an equity settled share-based payment scheme occurs, the entity continues to recognise the the grant date FV of the equity instruments in... 1/2 Lernen beginnen
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If a modification to an equity settled share-based payment scheme occurs, the entity ALSO recognises an extra expense based on the difference between... 3cz Lernen beginnen
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between the FV of the new arrangements* | between the date of the change | and the vesting date.
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4cz Lernen beginnen
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An entity cancels | or settles | a share option scheme | before the vesting date. The entity IMMEDIATELY recognises the amount that would otherwise have been recognised for services received OVER the vesting period.
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If an entity cancels or settles a share option scheme before the vesting date, any payment made to employees UP TO the FV of the equity instruments at cancellation is accounted for as... Lernen beginnen
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as a deduction from equity.
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If an entity cancels or settles a share option scheme before the vesting date, any payment made to employees IN EXCESS of the FV of the equity instruments at cancellation is accounted for as... in... 2 Lernen beginnen
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as an expense in profit or loss.
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Cash-settled schemes are often referred to as ...? Lernen beginnen
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Share-appreciation rights (SARs)
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There are two key differences between the accounting treatment of SARs and equity-settled share-based payments scheme. One is accounting entry, second one is: 3cz Lernen beginnen
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until the settlement date, | the expense is valued using the FV | at the reporting date.
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The accounting entry for SAR's is: 2 Lernen beginnen
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Dr | Cr
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